Unfavorable aicpa adapted information on the direct

$2,000 unfavorable. AICPA adapted
*. Information on the direct material costs of Bernal Manufacturing Corp. is as follows:

Actual direct material costs P 44,000
Actual units of direct material used 22,000
Standard price per unit of direct material P2.20
Direct material efficiency variance-unfavorable P2,800
What was Bernal’s direct material price variance? (E)
. ChemKing uses a standard costing system in the manufacture of its single product. The 35,000
units of raw material in inventory were purchased for $105,000, and two units of raw material are
required to produce one unit of final product. In November, the company produced 12,000 units of
product. The standard allowed for material was $60,000, and there was an unfavorable quantity
variance of $2,500. The materials price variance for the units used in November was (M)
. Information on Duke Co.'s direct material costs for May is as follows:
Actual quantity of direct materials purchased and used 30,000lbs.
Actual cost of direct materials $84,000
Unfavorable direct materials usage variance 3,000
Standard quantity of direct materials allowed for May production 29,000 lbs.
For the month of May, Duke's direct materials price variance was: (D)